Phase E: Add Bank Reconciliation

- IsCleared + ClearedDate added to Payment, BillPayment, Expense entities
- BankReconciliation entity (account, statement date, beginning/ending balance, status)
- BankReconciliationStatus enum (InProgress, Completed)
- Migration AddBankReconciliation: new BankReconciliations table + IsCleared/ClearedDate columns
- IUnitOfWork/UnitOfWork wired with BankReconciliations repo
- BankReconciliationsController: Index, Create, Reconcile, ToggleCleared (AJAX), Complete, Report
- Reconcile view: deposit/payment checkboxes with live running balance and difference via JS
- Complete is gated: only enabled when difference == $0.00
- Nav: Bank Reconciliation added to Finance section in _Layout

Co-Authored-By: Claude Sonnet 4.6 <noreply@anthropic.com>

src/PowderCoating.Infrastructure/Data/ApplicationDbContext.cs

@@ -329,6 +329,9 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
     /// <summary>Individual debit/credit lines within a journal entry; soft-delete only (access controlled through parent JournalEntry).</summary>
     public DbSet<JournalEntryLine> JournalEntryLines { get; set; }
 
+    /// <summary>Bank reconciliation sessions matching GL transactions to bank statements; tenant-filtered with soft delete.</summary>
+    public DbSet<BankReconciliation> BankReconciliations { get; set; }
+
     /// <summary>Credit notes received from vendors (returned goods, pricing disputes); tenant-filtered with soft delete.</summary>
     public DbSet<VendorCredit> VendorCredits { get; set; }
     /// <summary>Expense-reversal line items on a vendor credit; soft-delete only.</summary>
@@ -631,6 +634,10 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
             !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
         modelBuilder.Entity<JournalEntryLine>().HasQueryFilter(e => !e.IsDeleted);
 
+        // Bank Reconciliation: tenant-filtered
+        modelBuilder.Entity<BankReconciliation>().HasQueryFilter(e =>
+            !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
+
         // Vendor Credits: tenant-filtered; child rows soft-delete only
         modelBuilder.Entity<VendorCredit>().HasQueryFilter(e =>
             !e.IsDeleted && (IsPlatformAdmin || e.CompanyId == CurrentCompanyId));
@@ -663,6 +670,13 @@ public class ApplicationDbContext : IdentityDbContext<ApplicationUser>, IDataPro
             .HasForeignKey(je => je.ReversalOfId)
             .OnDelete(DeleteBehavior.Restrict);
 
+        // BankReconciliation → Account (no cascade)
+        modelBuilder.Entity<BankReconciliation>()
+            .HasOne(br => br.Account)
+            .WithMany()
+            .HasForeignKey(br => br.AccountId)
+            .OnDelete(DeleteBehavior.Restrict);
+
         // VendorCredit → APAccount (no cascade)
         modelBuilder.Entity<VendorCredit>()
             .HasOne(vc => vc.APAccount)